Servicio de Impuestos Internos – SIN
e-Invoicing in Bolivia
Characteristics of the electronic invoice in Bolivia
The electronic invoice system in Bolivia is called the Virtual Invoicing System and it is composed of three invoicing modalities: electronic invoice online, computerized invoice online, and the web portal online. Bolivia is in the process of implementing e-Invoicing. However, those companies that prefer to do so can get ahead of the massive implementation schedule and start using e-Invoicing voluntarily.
The current schedule for mandatory participation in the progressive tax system is being followed. The government will assign an invoicing modality to each taxpayer.
- Digital Signature (Electronic invoice online modality)
- Authorization credentials issued by the SIN (Computerized electronic invoice online and online webportal modalities).
Invoices must include the Código Único de Facturación Diaria -CUFD issued daily by the SIN.
Only mandatory for taxpayers using the electronic invoicing online modality.
Issuers of invoices in the electronic invoice online and computerized electronic invoice online must archive the invoices guaranteeing their integrity.
The print format must include a QR code to enable the verification by a recipient and to include a legend with the text stating “this document is a visualization of a digital document issued in a modality of the invoice online.